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Financial Terms | |
Full-payout lease |
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Definition of Full-payout leaseFull-payout leaseSee: financial lease.
Related Terms:Accounting and Auditing Enforcement Release (AAER)Administrative proceedings or litigation releases that entail an accounting or auditing-related violation of the securities laws. Break-even lease paymentThe lease payment at which a party to a prospective lease is indifferent between Capital leaseA lease obligation that has to be capitalized on the balance sheet. Capital leaseA lease in which the lessee obtains some ownership rights over the asset Capital LeaseOne where substantially all of the benefits and risks of ownership are transferred to the lessee. It must be reflected on the company's balance sheet as an asset and corresponding liability. Cost of lease financingA lease's internal rate of return. Customary payout ratiosA range of payout ratios that is typical based on an analysis of comparable firms. ![]() Direct leaselease in which the lessor purchases new equipment from the manufacturer and leases it to the Dividend payout ratioPercentage of earnings paid out as dividends. dividend payout ratioComputed by dividing cash dividends for the year dividend payout ratioPercentage of earnings paid out as dividends. Double-dip leaseA cross-border lease in which the disparate rules of the lessor's and lessee's countries let Feasible target payout ratiospayout ratios that are consistent with the availability of excess funds to make Financial leaseLong-term, non-cancelable lease. Financial Leaselease in which the service provided by the lessor to the lessee is limited to financing equipment. All other responsibilities related to the possession of equipment, such as maintenance, insurance, and taxes, are borne by the lessee. A financial lease is usually noncancellable and is fully paid out amortized over its term. Full costThe cost of a product/service that includes an allocation of all the (production and ![]() Full-Cost MethodA method of accounting for petroleum exploration and development expenditures full costingsee absorption costing Full coupon bondA bond with a coupon equal to the going market rate, thereby, the bond is selling at par. Full Credit PeriodThe period of trade credit given by a supplier to its customer. Full EmploymentThe level of employment corresponding to the natural rate of unemployment. Full-Employment OutputThe level of output produced by the economy when operating at the natural rate of unemployment. Full faith-and-credit obligationsThe security pledges for larger municipal bond issuers, such as states and Full priceAlso called dirty price, the price of a bond including accrued interest. Related: flat price. Full-service leaseAlso called rental lease. lease in which the lessor promises to maintain and insure the Fully diluted earnings per sharesEarnings per share expressed as if all outstanding convertible securities Fully modified pass-throughsAgency pass-throughs that guarantee the timely payment of both interest and LeaseA long-term rental agreement, and a form of secured long-term debt. leaseLong-term rental agreement. Lease (Credit Insurance)Contract granting use of real estate, equipment or other fixed assets for a specified period of time in exchange for payment. The owner or a leased property is the lessor and the user the lessee. Lease PaymentThe consideration paid by the lessee to the lessor in exchange for the use of the leased equipment/property. Payments are usually made at fixed intervals. Lease RateThe payment per period stated in a lease contract. Lease RateThe payment per period stated in a lease contract. Leasehold improvementThis is any upgrade to leased property by a lessee that will be Leasehold improvementsThe cost of improvements made to property that the company leases. Leveraged leaseA lease arrangement under which the lessor borrows a large proportion of the funds needed Limitation on sale-and-leasebackA bond covenant that restricts in some way a firm's ability to enter into Litigation ReleaseOfficial SEC record of a settlement or a hearing scheduled before a civil Net leaseA lease arrangement under which the lessee is responsible for all property taxes, maintenance Operating leaseShort-term, cancelable lease. A type of lease in which the period of contract is less than the Operating leaseThe rental of an asset from a lessor, but not under terms that would Operating LeaseOne where the risks and benefits, as well as ownership, stays with the lessor. Payout ratioGenerally, the proportion of earnings paid out to the common stockholders as cash dividends. payout ratioFraction of earnings paid out as dividends. Rental leaseSee:full-service lease. Safe harbor leaseA lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the Sale and lease-backSale of an existing asset to a financial institution that then leases it back to the user. Sale and LeasebackAn agreement in which the owner of a property sells that property to a person or institution and then leases it back again for an agreed period and rental. Sales-type leaseAn arrangement whereby a firm leases its own equipment, such as IBM leasing its own Sales-type Leaselease accounting used by a manufacturer who is also a lessor. Up-front gross Target payout ratioA firm's long-run dividend-to-earnings ratio. The firm's policy is to attempt to pay out a True leaseA contract that qualifies as a valid lease agreement under the Internal Revenue code. 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